BharatTaxGST

Sudhir Kumar Behera vs. Superintendent, CGST And Central Excise, Cuttack Vii Range

Original PDF →
WP(C)/27916/2025HC OrissaGSTCNR ODHC01070194202516 October 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN2 pages

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.27916 of 2025 Sudhir Kumar Behera …. Petitioner Ms. Itishree Tripathy, Advocate -Versus- Superintendent, CGST & Central Excise, Cuttack VII Ranger, Cuttack …. Opposite Party Mr. B.A. Prusty, Senior Standing Counsel for CGST & Central Excise CORAM: HON’BLE THE CHIEF JUSTICE AND HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No.

ORDER 16.10.2025 01. 1. Mr. B.A. Prusty, learned Senior Standing Counsel for CGST Organization appearing on an advance notice states that as long as delay in filing the revocation application is condoned, and provided the Petitioner complies with all the requirements of paying the taxes, interest, late fee, penalty etc., due, the 3B Return Form filed by the Petitioner will be accepted by the Opposite Parties.

2.

In that view of the matter, the delay in Petitioner’s invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) is condoned and it is directed that subject to the Petitioner depositing all the taxes, interest, late fee, penalty etc., due and complying with other formalities, the Petitioner’s application for revocation will be considered in accordance with law.

3.

The certified copy of this order will be produced by the Petitioner before the proper officer, and subject to the Petitioner

complying with the above conditions, the proper officer will open the portal to enable the Petitioner to file the GST return.

4.

The writ petition is disposed of in the above terms.

5.

An urgent certified copy of this order be issued as per rules.

(Harish Tandon)

Chief Justice

(M.S. Raman) Judge

S.K. Behera

Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.